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V1061-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

60% deduction available for energy efficiency works in residential buildings

The consultant asks whether a deduction can be claimed for installing solar panels on their attached house. The DGT confirms that the deduction under paragraph 3 of the 50th Additional Provision of the LIRPF is available if energy efficiency of the building is improved.

In 6 key points

Lifecycle

2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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